Texas 2023 - 88th Regular

Texas House Bill HB4312

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the exemption from sales and use taxes for certain snack items.

Impact

If enacted, HB 4312 would specifically impact how snack items are classified and taxed under state law. The bill exempts certain snack items sold through vending machines or in individual-sized portions from sales and use taxes. This change is expected to promote access to healthier snack options for families in Texas, thereby directly influencing consumer behavior and potentially improving public health outcomes. It also aims to ensure that families can spend less on nutritious foods, which could have broader economic implications for food retailers and the community at large.

Summary

House Bill 4312 proposes an amendment to the Texas Tax Code that would exempt certain snack items from sales and use taxes. The primary objective of this bill is to alleviate the financial burden on families by making nutritious snacks more affordable. Proponents argue that by reducing taxes on healthy food choices, the legislation encourages better eating habits and helps combat issues related to diet and health in the community.

Sentiment

The sentiment surrounding HB 4312 appears to be predominantly supportive, with stakeholders emphasizing the positive impacts on family finances and health. Advocates for healthy eating, including various health organizations and legislators, view the bill as a step in the right direction towards promoting wellness among families. However, the sentiment may not be universally positive, as some may see tax exemptions as a reduction in state revenue, raising fiscal concerns that could spark discussion regarding other budget priorities.

Contention

While the bill is generally viewed favorably, there may be points of contention regarding the specifics of implementation and potential loss of tax revenue for the state. Critics could argue about the long-term sustainability of tax exemptions on sales, especially in times of budgetary constraints. Additionally, there might be debates about which snack items qualify for the exemption and whether certain healthy options might be excluded, leading to discussions on equity in access to nutritious foods.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: 314

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.